Laszlo Papp, a KDE mobile developer, has proposed a 3D audio support module for the Qt Playground that's based around the OpenAL API.
Laszlo is interested in working on a 3D audio module for Qt that could benefit a variety of users from game engins to media players. He wants the module to make it easy to use OpenAL within Qt applications while being multi-platform and convenient for tasks like decoding compressed formats into raw PCM data, etc. OpenAL is the cross-platform multi-channel audio API with 3D positional audio support that was born at Loki Software but now is largely controlled by Creative Labs.
Right now the "QtOpenAL" project is being hosted at KDE.org
. His message proposing it as a Qt module can be found on the Qt-Project.org developers' mailing list